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Culture Documents
SUBSIDIES FOR
RENEWABLE ENERGY
TECHNOLOGIES
March 2018
EXECUTIVE SUMMARY
Across the United States, the federal government and many state and local governments have prioritized
what they claim are clean energy programs that will help combat climate change. Financial incentives
have been introduced in order to encourage commercial and residential customers to use technology that
does not increase fossil fuel use. In 2016, according to the Congressional Budget Office, $13.6 billion was
spent by the federal government on tax expenditures related to renewable energy and energy efficiency.1
These technologies include using solar, geothermal, and wind power to generate electricity rather than
more traditional methods like coal or oil. Many of these programs overlap with one another and thus are a
redundant waste of taxpayer money. In addition, the introduction of so many financial incentives for clean
energy program artificially alters the market for these technologies, effectively subsidizing the products. This
puts the government in the role of picking winners and losers in the marketplace.
There appear to be so many programs offering direct and indirect subsidies to renewable energy that it is
very difficult to catalogue them all. In an attempt to capture a great number of these programs in one place,
America Rising Squared (AR2) examined a database of incentives at North Carolina State University, the
North Carolina Clean Energy Technology Center’s Database Of State Incentives For Renewables & Efficiency
(DSIRE). This examination revealed roughly 1,000 programs in the United States that offer financial incentives
to promote “renewable energy technologies” for residential and commercial customers. The financial
incentives include rebate programs, tax credits, as well as loan and financing options. All fifty states and the
District of Columbia offer some type of program in addition to seventeen different federal programs.2
Minnesota has more programs than any other state in the country with 96 different programs, despite being
only 22nd in the United States in population. The most populated state in the country, California, has 53
different programs 3
Twenty-nine different states have renewable portfolio standards and eight states have renewable energy
goals. The standards require utilies to sell a specific percentage or amount of renewable electricity.4 President
Barack Obama was very active in encouraging federal agencies to obtain a greater percentage of their
energy from green sources by adopting renewable portfolio standards. In 2013, he signed an executive order
mandating that federal agencies replace at least 20 percent of their electricity with renewable energy by 2020.
The order had the effect of essentially tripling the use of renewable energy by the federal government.5
In several states, three different levels of government offer separate programs for solar or geothermal
technology. State government, county government, and municipal governments all operate individual
programs with their own financial incentives independent of the other government programs. For example, in
California, property tax reductions are given to home owners who use solar energy systems on their own even
though several different municipalities including Palo Alto and San Francisco have similar programs.6
Overwhelmingly, these state clean energy programs cater to multiple technologies within solar or geothermal
energy. For example, many states offer rebates or loans on solar water heat, solar photovoltaics, biomass, or
geothermal heat pumps all within one program. There are eleven programs
1. Terry Dinan, “Federal Support For Developing, Producing, And Using Fuels And Energy Technologies,” Congressional Budget Office, 3/29/17
2. Database Of State Incentives For Renewables & Efficiency, North Carolina Clean Energy Technology Center, North Carolina State University, Accessed 11/29/17
3. Ibid.
4. “State Renewable Portfolio Standards And Goals,” National Conference Of State Legislatures, Accessed 2/5/18
5. Cheryl K. Chumley, “Executive Order: Obama Ups Green-Energy Mandate On Feds To 20 Percent,” The Washington Times, 12/5/13
6. Database Of State Incentives For Renewables & Efficiency, North Carolina Clean Energy Technology Center, North Carolina State University, Accessed 11/29/17
nationally that cater exclusively to wind technology in addition to hundreds that include wind as part of their
larger renewable energy programs.
At the federal level, Congress over the last decade has offered tax credits for commercial and residential solar
projects that can offset more than 30 percent of the price. In 2014, solar companies and homeowners claimed
almost $3 billion in solar tex credits.7 The wind industry also benefits from production tax credits that award
credit for every kilowatt-hour of energy produced by wind projects. Orginally, the tax incentives for the solar
and wind industry were due to expire in 2007, but they have been extended several times and once again
were extended in the recent tax reform bill passed by Congress.8 The tax incentives originally were given to
both industries to help the industries mature and develop but have not been scaled back or altered as both
industries have grown in size.
There are 86 programs that exclusively offer incentives for solar photovoltaic programs, including 25 just
in California.9 These programs provide benefits for residential and commercial customers to use solar
technology to generate electricity from light. The solar panels necessary to incorporate this technology would
be significantly more expensive for customers without the government subsidies, making it difficult for other
industries to compete against subsidized technologies.10
State bureaucrats have also built extensive systems to support clean energy through the use of taxpayer
money to encourage electric vehicle purchases and expanded generation of solar and wind power. However,
there is limited discussion of the actual environmental cost “clean technology” comes with, the largest of
which comes in the manufacturing of these products and the need for abundant sources of rare earth metals.
Rare earth elements are not only hard to find, but also energy intensive to extract and refine. Used in
solar panels, electric vehicles (EVs) and wind turbines, these technologies present geopolitical issues,
environmental impact and concerns over labor standards.11
As far back as 2010, the growing demand for rare earth metals Indium, Gallium And Tellurium used primarily
in solar cell manufacturing has concerned the Department of Energy.12 From magnets used in wind turbines
to lithium needed in electric vehicle batteries, rare earth is a significant factor required in clean energy
manufacturing. Whether its lithium mined in the deserts of South America, crushing rock in Australia for
lithium, or the processing of lithium in China, the environmental footprint throughout the whole of the supply
chain is concerning.13 The Union of Concerned Scientists has noted lithium-ion batteries are a particularly
energy-intensive material to produce.14 Lithium batteries are crucial to producing electric vehicles limiting,
any environmental impact electric cars could have on the environment due to the environmental costs
of producing them. Lithium is also a key component of wind turbines and solar panels used for power
generation.15 Another issue with rare earth is that recycling of these materials is quite limited, with as little as
about one percent of potentially critical rare earth metals being recycled, stressing supply chains and adding
to the environmental impact of rare earth.16 Environmental activists and the state leaders advocating for these
programs fail to confront the fundamental realities that surround supposedly clean technologies.
7. “What Is The Solar Investment Tax Credit,” Institute For Energy Research, Accessed 2/7/18
8. Ari Natter and Chris Martin, “Tax Tool Crucial To Wind, Solar Appears Spared In GOP Deal,” Bloomberg, 12/14/17
9. Database Of State Incentives For Renewables & Efficiency, North Carolina Clean Energy Technology Center, North Carolina State University, Accessed 11/29/17
10. “Mineral Commodity Summaries: Rare Earths,” U.S. Geological Survey, 1/16
11. “U.S. Department Of Energy Critical Materials Strategy,” Energy.gov, 12/10
12. “Ibid.
13. Henry Sanderson, “Electric Car Growth Sparks Environmental Concerns,” Financial Times, 7/7/17
14. “Cleaner Cars from Cradle to Grave (2015),” Union Of Concerned Scientists, 2015
15. Jessica Shankleman, Tom Biesheuvel, Joe Ryan, And Dave Merrill, “We’re Going To Need More Lithium,” Bloomberg, 9/7/17
16. Saleem H. Ali, Damien Giurco, Nicholas Arndt, et al, “Mineral Supply For Sustainable Development Requires Resource Governance,” Nature, 3/16/17
Cap-and-trade is the cornerstone of the plan in California to reduce greenhouse gas emissions after the
Global Warming Solutions Act was passed in 2005. The California Air Resources Board (CARB) in California is
responsible for developing a plan to reduce greenhouse gas emissions across the state.17 In order to comply
with environmental regulations, businesses can either reduce their emissions to levels below those set by the
CARB or buy carbon allowances from the state which allows them to pay a fee for their emissions above the
permissible level. These allowances can also be bought and sold on the secondary market meaning that the
prices of these allowances can fluctuate over time. However, the number of allowances made available by the
state each year decreases and the level of permissible emissions also decreases putting more pressure on
businesses to comply with the regulations set by the state.18
There is limited evidence that cap-and-trade is behind the drop in greenhouse gas emissions in California in
recent years since the recession forced companies to adopt more efficient methods and look to cut costs.
Emissions would have dropped by a similar rate anyway as economic output decreased.19 In addition, there
are concerns that some businesses have saved up enough allowances over several years allowing them to
maintain their emissions at the same level and defeating the purpose of the program. The allowances don’t
expire over time so companies have the option of purchasing an abundance of them to be used in the future
when emissions targets become harder to meet. 20
The American Recovery and Reinvestment Act of 2009 created a federal tax credit for any purchaser of an
electric vehicle up to $7,500. The size of the credit depends on the size of the vehicle’s battery, encouraging
consumers to buy cars with larger vehicles.21 The tax credit artificially inflates the market for electric vehicles
by making it cheaper for consumers while not providing traditional cars with the same credit putting them at a
disadvantage. Additionally in 2016, the Obama Administration announced several executive actions designed
to increase electric vehicle use through expanding the infrastructure for charging electric vehicles. $4.5 billion
was announced in loan guarantees and public-private partnerships were also encouraged by the Obama
Administration to boost the production of batteries and charging stations.22
In California, there are also state-level incentives designed to encourage purchases of electric vehicles
in addition to federal incentives. Owners of electric vehicles are given permits to drive in carpool lanes
regardless of how many passengers are in the car and low income reidents are given financial incentives for
trading in cars with higher level of emissions in exchange for electric vehicles.23
17. Dana Hull, “13 Things To Know About California’s Cap-And-Trade Program,” Bloomberg, 11/29/12
18. Michael Hiltzik, “California’s Cap-And-Trade Program Has Cut Pollution. So Why Do Critics Keep Calling It A Failure,” Los Angeles Times, 7/29/16
19. Michael Hiltzik, “Emissions Cap-And-Trade Program Is Working Well In California,” Los Angeles Times, 6/12/15
20. Michael Hiltzik, “No Longer Termed A ‘Failure,’ California’s Cap-And-Trade Program Faces A New Critique: Is It Too Successful,” Los Angeles Times, 1/12/18
21. “Effects Of Federal Tax Credits For The Purchase Of Electric Vehicles,” Congressional Budget Office, 9/1/12
22. Fred Lambert, “White House Unlocks $4.5 Billion For Electric Vehicle Infrastructure And Announces New EV Programs,” Electrek, 7/21/16
23. Marisa Lagos, “Brown Signs Several Clean-Air Vehicle Bills,” San Francisco Chronicle, 9/22/14
FEDERAL
Last Start End
Administrator Name Type Technologies Updated Date Date
Solar Water Heat,
Solar Space Heat,
Geothermal Electric,
Solar Thermal Electric,
Solar Thermal Process
Heat, Solar
Photovoltaics, Wind
(All), Biomass,
Geothermal Heat
Pumps, Municipal
Solid Waste,
Combined Heat &
Power, Fuel Cells
using Non-Renewable
Fuels, Landfill Gas,
Tidal, Wave, Ocean
Modified Thermal, Wind (Small),
Accelerated Geothermal Direct-
Cost- Use, Anaerobic
U.S. Internal Recovery Digestion, Fuel Cells
Revenue System Corporate using Renewable
Service (MACRS) Depreciation Fuels, Microturbines 1/11/16 1/26/86 N/A
Solar Water Heat,
Solar Space Heat,
Geothermal Electric,
Solar Thermal Electric,
Solar Thermal Process
Heat, Solar
Photovoltaics, Wind
(All), Geothermal Heat
Pumps, Municipal
Solid Waste,
Combined Heat &
Power, Fuel Cells
using Non-Renewable
Business Fuels, Tidal, Wind
Energy (Small), Geothermal
U.S. Internal Investment Direct-Use, Fuel Cells
Revenue Tax Credit Corporate using Renewable
Service (ITC) Tax Credit Fuels, Microturbines 2/20/17 N/A N/A
U.S. Internal Renewable Geothermal Electric,
Revenue Electricity Corporate Solar Thermal Electric,
Service Production Tax Credit Solar Photovoltaics, 9/22/17 N/A N/A
Tax Credit Wind (All), Biomass,
(PTC) Hydroelectric,
Municipal Solid Waste,
Landfill Gas, Tidal,
Wave, Ocean Thermal,
Wind (Small),
Hydroelectric (Small)
Residential Solar Water Heat,
Energy Solar Space Heat,
Conservation Solar Photovoltaics,
U.S. Internal Subsidy Corporate Yes; specific
Revenue Exclusion Tax technologies not
Service (Corporate) Exemption identified 5/26/16 N/A N/A
Solar Water Heat,
Solar Space Heat,
Geothermal Electric,
Solar Photovoltaics,
Wind (All), Biomass,
Hydroelectric,
Refrigerators/Freezers,
Water Heaters,
Lighting, Lighting
Controls/Sensors,
Chillers, Furnaces,
Boilers, Air
conditioners,
Programmable
Thermostats, Energy
Mgmt.
Systems/Building
Controls,
Caulking/Weather-
stripping, Duct/Air
sealing, Building
Insulation, Windows,
Siding, Roofs,
Comprehensive
U.S. Tribal Energy Measures/Whole
Department of Program Grant Building, Other EE,
Energy Grant Program Wind (Small) 3/3/17 N/A N/A
Solar Water Heat,
Solar Space Heat,
Solar Thermal Electric,
Solar Thermal Process
Heat, Solar
USDA - High Photovoltaics, Wind
USDA Rural Energy Cost (All), Biomass,
Utilities Grant Grant Hydroelectric, Yes;
Service Program Program specific technologies 6/9/16 1/26/15 N/A
not identified, Wind
(Small), Hydroelectric
(Small)
USDA -
Repowering
US Assistance Biomass, Municipal
Department of Biorefinery Grant Solid Waste, Landfill
Agriculture Program Program Gas 3/18/16 N/A N/A
Solar Water Heat,
Solar Space Heat,
Geothermal Electric,
Solar Thermal Electric,
Solar Photovoltaics,
Wind (All), Biomass,
Hydroelectric,
Hydrogen, Geothermal
Heat Pumps,
Combined Heat &
Power, Tidal, Wave,
Ocean Thermal, Yes;
specific technologies
not identified, Wind
USDA - Rural (Small), Hydroelectric
Energy for (Small), Geothermal
America Direct-Use, Anaerobic
U.S. Program Digestion, Fuel Cells
Department of (REAP) Grant using Renewable
Agriculture Grants Program Fuels, Microturbines 2/11/16 N/A N/A
Geothermal Electric,
Solar Thermal Electric,
Solar Photovoltaics,
Wind (All), Biomass,
Hydroelectric,
Clean Municipal Solid Waste,
U.S. Internal Renewable Landfill Gas, Tidal,
Revenue Energy Bonds Wave, Ocean Thermal,
Service (CREBs) Loan Program Anaerobic Digestion 4/16/15 9/1/10 N/A
Solar - Passive, Solar
Water Heat, Solar
Space Heat, Solar
Photovoltaics,
Energy- Daylighting, Yes;
Efficient specific technologies
N/A Mortgages Loan Program not identified 6/24/15 N/A N/A
Solar Water Heat,
Solar Photovoltaics,
FHA Wind (All), Geothermal
PowerSaver Heat Pumps, Water
N/A Loan Program Loan Program Heaters, Furnaces, Air 3/7/16 1/26/15 N/A
conditioners,
Programmable
Thermostats, Energy
Mgmt.
Systems/Building
Controls,
Caulking/Weather-
stripping, Building
Insulation, Windows,
Doors, Comprehensive
Measures/Whole
Building
Geothermal Electric,
Solar Thermal Electric,
Solar Photovoltaics,
Wind (All), Biomass,
Hydroelectric,
Municipal Solid Waste,
Landfill Gas, Tidal,
Qualified Wave, Ocean Thermal,
Energy Yes; specific
U.S. Internal Conservation technologies not
Revenue Bonds identified, Anaerobic
Service (QECBs) Loan Program Digestion 6/16/16 N/A N/A
Geothermal Electric,
Solar Thermal Electric,
Solar Thermal Process
Heat, Solar
Photovoltaics, Wind
(All), Biomass,
Hydroelectric, Fuel
Cells using Non-
Renewable Fuels,
Landfill Gas, Tidal,
Wave, Ocean Thermal,
U.S. Daylighting, Yes;
Department of specific technologies
U.S. Energy - Loan not identified, Fuel
Department of Guarantee Cells using Renewable
Energy Program Loan Program Fuels 8/18/16 N/A N/A
USDA -
US Biorefinery Biomass, Municipal
Department of Assistance Solid Waste, Landfill
Agriculture Program Loan Program Gas 3/3/17 N/A N/A
Solar Water Heat,
USDA - Rural Solar Space Heat,
U.S. Energy for Geothermal Electric,
Department of America Solar Thermal Electric,
Agriculture Program Loan Program Solar Photovoltaics, 2/11/16 N/A N/A
(REAP) Loan Wind (All), Biomass,
Guarantees Hydroelectric,
Hydrogen, Geothermal
Heat Pumps,
Combined Heat &
Power, Tidal, Wave,
Ocean Thermal, Yes;
specific technologies
not identified, Wind
(Small), Hydroelectric
(Small), Geothermal
Direct-Use, Anaerobic
Digestion, Fuel Cells
using Renewable
Fuels, Microturbines
Residential
U.S. Internal Renewable
Revenue Energy Tax Personal Tax Solar Water Heat,
Service Credit Credit Solar Photovoltaics 3/17/17 1/1/06 N/A
Residential Solar Water Heat,
Energy Solar Space Heat,
Conservation Solar Photovoltaics,
U.S. Internal Subsidy Yes; specific
Revenue Exclusion Personal Tax technologies not
Service (Personal) Exemption identified 5/26/16 N/A N/A
(Database Of State Incentives For Renewables & Efficiency, North Carolina Clean Energy Technology Center, North Carolina State University,
Accessed 11/29/17)
ALABAMA
Last Start
Administrator Name Type Technologies Updated Date End Date
Solar Water Heat,
Geothermal
Electric, Solar
Photovoltaics,
Biomass,
Hydroelectric,
Combined Heat &
Power, Water
Heaters, Lighting,
Lighting
Controls/Sensors,
Steam-system
upgrades, Energy
Mgmt.
Systems/Building
Controls, Building
Insulation,
Windows, Doors,
Other EE,
Hydroelectric
(Small), Fuel
Cells using
Renewable Fuels,
LED Lighting,
AlabamaSAVE Commercial
Abundant S Revolving Loan Refrigeration
Power Loan Program Program Equipment 5/3/17 N/A N/A
Solar - Passive,
Solar Water Heat,
Geothermal
Electric, Solar
Photovoltaics,
Wind (All),
Biomass,
Hydroelectric,
Geothermal Heat
Pumps,
Combined Heat &
Power,
Daylighting,
Lighting, Chillers,
Furnaces,
Alabama Boilers, Heat
Department of Local pumps, Air
Economic and Government conditioners,
Community Energy Loan Loan Heat recovery,
Affairs Program Program Energy Mgmt. 7/25/14 N/A N/A
Systems/Building
Controls,
Caulking/Weather
-stripping,
Duct/Air sealing,
Building
Insulation,
Windows, Doors,
Siding, Roofs,
Motors, Motor
VFDs,
Custom/Others
pending approval,
Other EE, Wind
(Small),
Hydroelectric
(Small),
Geothermal
Direct-Use, Other
Distributed
Generation
Technologies
South Alabama
Electric
Cooperative - Geothermal Heat
Residential Pumps, Heat
South Alabama Energy pumps, Building
Electric Efficiency Loan Loan Insulation,
Cooperative Program Program Windows, Doors 4/1/15 N/A N/A
TVA Partner
Utilities -
Energy Right Geothermal Heat
Tennessee Heat Pump Loan Pumps, Heat
Valley Authority Program Program pumps 6/17/15 N/A N/A
Solar
Photovoltaics,
Wind (All),
Performa Biomass, Wind
TVA - Green nce- (Small),
Tennessee Power Based Hydroelectric
Valley Authority Providers Incentive (Small) 6/2/15 10/1/12 N/A
Solar
TVA - Mid- Photovoltaics,
Sized Performa Wind (All),
Renewable nce- Biomass, Landfill
Tennessee Standard Offer Based Gas, Anaerobic
Valley Authority Program Incentive Digestion 6/18/15 10/10/10 N/A
Solar
Photovoltaics,
Furnaces, Heat
Performa pumps, Air
TVA - Solar nce- conditioners,
Solutions Based Caulking/Weather
N/A Initiative Incentive -stripping, 6/4/15 N/A N/A
Duct/Air sealing,
Building
Insulation,
Windows, Doors,
Siding, Roofs
Personal
Wood-Burning Tax
Heating System Deductio
N/A Deduction n Biomass 7/23/14 N/A N/A
Solar
Photovoltaics,
Wind (All),
Biomass,
Municipal Solid
Local Option- Waste, Tidal,
Property Tax Geothermal
Alabama Exemption for Property Direct-Use,
Department of Renewable Tax Anaerobic
Revenue Energy Faclities Incentive Digestion 11/16/16 N/A 12/31/18
Alabama Gas
Corporation -
Residential
Natural Gas Water Heaters,
Alabama Gas Rebate Rebate Furnaces, Air
Corporation Program Program conditioners 1/21/16 N/A N/A
Central
Alabama
Electric Geothermal Heat
Cooperative - Pumps, Water
Residential Heaters, Heat
Central Energy pumps,
Alabama Efficiency Comprehensive
Electric Rebate Rebate Measures/Whole
Cooperative Program Program Building 4/1/15 N/A N/A
Geothermal Heat
Pumps, Water
Heaters, Heat
pumps, Air
TVA Partner conditioners,
Utilities - Duct/Air sealing,
eScore Rebate Windows, Doors,
N/A Program Program Insulation 8/31/17 N/A N/A
Wiregrass
Wiregrass Electric
Electric Cooperative - Geothermal Heat
Cooperative, H2O Plus Rebate Pumps, Water
Inc. Program Program Heaters 4/1/15 N/A N/A
Solar Water Heat,
Local Option- Solar
Sales Tax Photovoltaics,
Abatement for Wind (All),
Alabama Renewable Sales Biomass,
Department of Energy Tax Municipal Solid
Revenue Facilities Incentive Waste, Tidal, 11/16/16 N/A N/A
Ocean Thermal,
Hydroelectric
(Small),
Geothermal
Direct-Use
(Database Of State Incentives For Renewables & Efficiency, North Carolina Clean Energy Technology Center, North Carolina State University,
Accessed 11/29/17)
ALASKA
Last Start End
Administrator Name Type Technologies Updated Date Date
Solar Water Heat,
Geothermal Electric,
Solar Photovoltaics,
Wind (All), Biomass,
Hydroelectric,
Geothermal Heat
Pumps, Combined
Heat & Power, Fuel
Cells using Non-
Renewable Fuels,
Landfill Gas, Tidal,
Wave, Geothermal
Direct-Use, Anaerobic
Renewable Digestion, Fuel Cells
Alaska Energy Energy Grant Grant using Renewable
Authority Program Program Fuels 8/17/16 N/A 6/30/23
Solar Water Heat,
Solar Space Heat,
Solar Photovoltaics,
Wind (All), Biomass,
Furnaces, Boilers,
Caulking/Weather-
stripping, Duct/Air
sealing, Building
Insulation, Windows,
The Division Doors, Custom/Others
of Economic pending approval,
Development, Wind (Small), Fuel
Department of Cells using
Commerce, Alternative Renewable Fuels,
Community, Energy Other Distributed
and Economic Conservation Loan Generation
Development Loan Fund Program Technologies 12/17/15 N/A N/A
Solar Water Heat,
Solar Space Heat,
Solar Thermal
Electric, Solar
Photovoltaics, Wind
(All), Hydroelectric,
Alaska Municipal Solid
Industrial Waste, Combined
Development Heat & Power,
and Export Power Project Loan Custom/Others
Authority Loan Fund Program pending approval, 12/16/15 N/A N/A
Wind (Small),
Hydroelectric (Small)
Golden Valley
Electric
Association - Geothermal Electric,
Sustainable Solar Photovoltaics,
Natural Wind (All), Biomass,
Golden Valley Alternative Performance- Landfill Gas, Tidal,
Electric Power (SNAP) Based Wave, Wind (Small),
Association Program Incentive Hydroelectric (Small) 6/18/15 N/A N/A
Solar Water Heat,
Solar Space Heat,
Solar Photovoltaics,
Local Option - Wind (All), Biomass,
Property Tax Wind (Small),
Exemption for Hydroelectric (Small),
Renewable Other Distributed
Energy Property Tax Generation
N/A Systems Incentive Technologies 12/16/15 N/A N/A
Comprehensive
New Home Rebate Measures/Whole
N/A Rebate Program Building 12/16/15 N/A N/A
(Database Of State Incentives For Renewables & Efficiency, North Carolina Clean Energy Technology Center, North Carolina State University,
Accessed 11/29/17)
ARIZONA
Last Start End
Administrator Name Type Technologies Updated Date Date
Arizona Non- Corporate Solar - Passive, Solar 11/1/16 1/1/06 12/31/18
Department Residential Tax Credit Water Heat, Solar
of Revenue Solar & Space Heat, Solar
Wind Tax Thermal Electric, Solar
Credit Thermal Process
(Corporate) Heat, Solar
Photovoltaics, Wind
(All), Daylighting,
Solar Pool Heating,
Wind (Small)
Arizona Renewable Corporate Solar Thermal Electric, 11/1/16 12/31/10 12/31/20
Department Energy Tax Credit Solar Photovoltaics,
of Revenue Production Wind (All), Biomass,
Tax Credit Landfill Gas
(Corporate)
N/A Renewable Corporate Solar Thermal Electric, 5/30/17 7/24/14 12/31/25
Energy Tax Tax Credit Solar Photovoltaics,
Credit for Wind (All), Biomass,
International Landfill Gas,
Operations Anaerobic Digestion,
Centers Fuel Cells using
(Corporate) Renewable Fuels